ACIT, New Delhi v. M/s. MMTC Ltd., New Delhi

ITA 250/DEL/2014 | 1993-1994
Pronouncement Date: 28-09-2016 | Result: Dismissed

Appeal Details

RSA Number 25020114 RSA 2014
Assessee PAN AAACM1433E
Bench Delhi
Appeal Number ITA 250/DEL/2014
Duration Of Justice 2 year(s) 8 month(s) 15 day(s)
Appellant ACIT, New Delhi
Respondent M/s. MMTC Ltd., New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 28-09-2016
Appeal Filed By Department
Order Result Dismissed
Bench Allotted E
Tribunal Order Date 28-09-2016
Date Of Final Hearing 09-08-2016
Next Hearing Date 09-08-2016
Assessment Year 1993-1994
Appeal Filed On 13-01-2014
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA JUDICIAL MEMBER ITA NO. 250 /DEL/201 4 AY: 1993 - 94 ACIT CIRCLE 5(1) VS. MMTC LTD. NEW DELHI CORE 1 SCOPE COMPLEX 7 INSTITUTIONAL AREA LODHI ROAD NEW DELHI PAN: AAACM 1433 E (APPELLANT) (RESPONDENT) APPELLANT BY : SH. RAJESH KUMAR SR.D.R RESPONDENT BY : MS.DEEPASHREE RAO C.A. AND MR.ROHIT JAIN ADV. ORDER PER J.SUDHAKAR REDDY A.M. THIS APPEAL IS FILED BY THE REVENUE . ADMITTEDLY THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN RS.10 LAKHS. 1.1. IN TERMS OF CBDT CIRCULAR NO.21/2015 DATED 10 TH DECEMBER 2015 F. NO. 279/MISC./142/2007 - ITJ(PT.) READ WITH S.268 A OF THE INCOME TAX ACT 1961 THIS APPEAL BY THE REVEN UE SHOULD HAVE BEEN WITHDRAWN OR SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. 2. IN VIEW OF THE ABOVE THE APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. 3 . IN THE RESULT THE APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE O PEN COURT ON 2 7 T H SEPTEMBER 2016 . S D / - S D / - (SUDHANSHU SRIVASTAVA) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 2 7 T H SEPTEMBER 2016 M ANGA 2 COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR ITAT - TRUE COPY - BY ORDER ASSISTANT REGISTRAR